- Latest available (Revised)
- Original (As made)
The Non-Domestic Rates (Levying) (Scotland) Regulations 1991
You are here:
- UK Statutory Instruments
- 1991 No. 645 (S. 63)
- Regulation 4
What Version
Opening Options
More Resources
Status:
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Notional rateable value
4.—(1) Subject to the following provisions of these Regulations, there shall be determined a notional rateable value for the prescribed financial year for any lands and heritages to which this regulation applies in any of the cases falling within paragraph (2) or (3).
(2) In any case where the rateable value of any lands and heritages appearing in the valuation roll on 1st April 1990 is equal to or greater than the upper limit for those lands and heritages for the prescribed financial year, the notional rateable value for that financial year of those lands and heritages shall be that upper limit.
(3) In any case where the rateable value of any lands and heritages appearing in the valuation roll on 1st April 1990 is equal to or lower than the lower limit for those lands and heritages for the prescribed financial year, the notional rateable value for that financial year of those lands and heritages shall be that lower limit.
(4) The upper limit for any lands and heritages for the prescribed financial year shall be determined by multiplying the rateable value of those lands and heritages appearing in the valuation roll on 31st March 1990 by—
(a)1.936 in the case where the rateable value of those lands and heritages appearing in the valuation roll on 1st April 1990 is £10,000 or more; or
(b)1.778 in the case where the rateable value of those lands and heritages appearing in the valuation roll on 1st April 1990 is under £10,000.
(5) The lower limit for any lands and heritages for the prescribed financial year shall be determined by multiplying the rateable value of those lands and heritages appearing in the valuation roll on 31st March 1990 by—
(a)1.052 in the case where the rateable value of those lands and heritages appearing in the valuation roll on 1st April 1990 is £10,000 or more; or
(b)0.937 in the case where the rateable value of those lands and heritages appearing in the valuation roll on 1st April 1990 is under £10,000.
Options/Help
Print Options
PrintThe Whole Instrument
PrintThis Section only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.